<?xml version="1.0"?>
<!-- edited with XMLSPY v5 rel. 3 U (http://www.xmlspy.com) by Masatomo Goto (Fujitsu Laboratories of America) -->
<!-- Edited by Masatomo Goto (Fujitsu Ltd.) -->
<!-- Copyright 2003 XBRL International Inc.  See www.xbrl.org/legal.  All Rights Reserved. -->
<ins:instances xmlns:ins="http://example.com/xbrl/taxonomy/IdScopeParent" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://example.com/xbrl/taxonomy/IdScopeParent IdScopeParent.xsd">
	<xbrl xmlns="http://www.xbrl.org/2003/instance" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:example="http://example.com/xbrl/taxonomy" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://example.com/xbrl/taxonomy IdScope.xsd">
		<link:schemaRef xlink:href="IdScope.xsd" xlink:type="simple"/>
		<example:fixedAssets id="f1" precision="4" contextRef="ci1" unitRef="u1">5000</example:fixedAssets>
		<example:changeInRetainedEarnings precision="4" contextRef="cd1" unitRef="u1">3000</example:changeInRetainedEarnings>
		<link:footnoteLink xlink:type="extended" xlink:title="1" xlink:role="http://www.xbrl.org/2003/role/link">
			<link:footnote xlink:type="resource" xlink:label="footnote1" xlink:title="1" xlink:role="http://www.xbrl.org/2003/role/footnote" xml:lang="en">Including the effects of the merger.</link:footnote>
			<link:loc xlink:type="locator" xlink:label="fact1" xlink:href="#out1"/>
			<link:footnoteArc xlink:type="arc" xlink:from="fact1" xlink:to="footnote1" xlink:title="fact1-footnote1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:show="replace" xlink:actuate="onRequest"/>
		</link:footnoteLink>
		<context id="ci1">
			<entity>
				<identifier scheme="www.example.com">example</identifier>
			</entity>
			<period>
				<instant>2003-03-31</instant>
			</period>
		</context>
		<context id="cd1">
			<entity>
				<identifier scheme="www.example.com">example</identifier>
			</entity>
			<period>
				<startDate>2002-04-01</startDate>
				<endDate>2003-03-31</endDate>
			</period>
		</context>
		<unit id="u1">
			<measure>iso4217:USD</measure>
		</unit>
	</xbrl>
	<xbrl xmlns="http://www.xbrl.org/2003/instance" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:example="http://example.com/xbrl/taxonomy" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://example.com/xbrl/taxonomy IdScope.xsd">
		<link:schemaRef xlink:href="IdScope.xsd" xlink:type="simple"/>
		<unit id="out1">
			<measure>iso4217:USD</measure>
		</unit>
	</xbrl>
</ins:instances>